Santorini Ltd.has accumulated the following data over a six-month period: 
Determine the formula that could be used to determine Santorini's indirect labor cost at various levels of production using the high-low method.
Definitions:
Transtheoretical Model
A model in psychotherapy that assesses an individual's readiness to act on a new healthier behavior, and provides strategies, or processes of change to guide the individual through the stages of change to Action and Maintenance.
Stages of Change
A model that describes the process by which individuals motivate themselves and move toward personal behavior change in several distinct steps.
Ethical Reasoning
The process of evaluating what is right or wrong in a moral sense, often leading to moral judgments and actions based on ethical principles.
Moral Development
The process of learning, understanding, and applying ethical principles and values, shaping one's character and actions.
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